Earnings Management, Conservatism, and Earnings Quality
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Abstract
Suggested Citation
DOI: 10.1561/1400000025
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Cited by:
- Nguyen Van Nguyen & Quang Linh Huynh, 2019. "The Importance of Earning Quality and Organizational Reputation to Financial Effectiveness," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 9(7), pages 406-416, July.
- Pietro Perotti & Alfred Wagenhofer, 2014. "Earnings Quality Measures and Excess Returns," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(5-6), pages 545-571, June.
- Lu, Tong & Ruan, Lijun, 2024. "Coordination and Conservatism," Finance Research Letters, Elsevier, vol. 61(C).
- Qi Chen & Zeqiong Huang & Xu Jiang & Gaoqing Zhang & Yun Zhang, 2021. "Asymmetric Reporting Timeliness and Informational Feedback," Management Science, INFORMS, vol. 67(8), pages 5194-5208, August.
- Stephen Penman, 2016. "Conservatism as a Defining Principle for Accounting," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 6, pages 1-16, December.
- Gao, Pingyang & Jiang, Xu, 2018. "Reporting choices in the shadow of bank runs," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 85-108.
- Macve, R.H., 2015. "Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China," The British Accounting Review, Elsevier, vol. 47(2), pages 124-141.
- Theophillus Rufus Akintoye, Aguguom & Oyesola Salawu, Rafiu, 2018. "Earnings Quality And Firms Financial Performance: A Missing Link In The Listed Firms In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 7(2), pages 32-54, December.
- Sumiyana Sumiyana & Ainun Na’im & Firdaus Kurniawan & Albertus H. L. Nugroho, 2023. "Earnings management and financial distress or soundness determining CEOs’ future over- and under-investment decisions," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-10, December.
- Günther Gebhardt & Araceli Mora & Alfred Wagenhofer, 2014. "Revisiting the Fundamental Concepts of IFRS," Abacus, Accounting Foundation, University of Sydney, vol. 50(1), pages 107-116, March.
More about this item
Keywords
Financial reporting; Real earnings quality; Conservatism;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- D86 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Economics of Contract Law
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